2018 (5) TMI 248

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-off by way of this common order for the sake of convenience & brevity. 2. Facts in AY 2008-09 are that the assessee being resident corporate assessee has been assessed u/s 143(3) read with Section 144C on 16/02/2012 at Rs. 142.67 Lacs after certain adjustments / disallowances as against returned income of Rs. 23.84 Lacs filed by the assessee on 30/09/2008. The assessment order is stated to be served on the assessee on 28/06/2012. M/s Kulkarni Dhuri & Company, Chartered Accountants [AR] represented the assessee during assessment proceedings and vide letter dated 06/04/2011, they had requested Ld. AO to send all notices / letters at the address of the AR. 3. Aggrieved by the additions / disallowances, the assessee preferred an appeal a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hod of voluntary liquidation.   5d 3 06.04.2011 Letter filed with the office of the Assessing Officer to send all letters/notices to Authorized Representatives (AR) of the PCMP.L   5e 4 16.02.2012 Date of final Assessment order under section 143(3) r.w.s. 144C(3) served on 28.06.2012.   5f 5 E-mail dated 12.03.2012 Mail sent from PCMPL to the AR asking if any scrutiny notice was received for AY 2008-09 so that way forward can be discussed with the liquidator. 3   6 E-mail dated 30.05.2012 Mail sent from PCMPL to the ARs requesting to forward the Assessment Order for AY 2008-09 as soon as it is received. 4   7 28.06.2012 Assessment Order was s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dated 20.09.2013 Mail correspondence from PCMPL to DHS LLP forwarding the final assessment orders and TP orders for AY 2008-09 and 2009-10. Further informing DHS LLP that the ARS claim that they have filed an appeal with the CIT(a) for AY 2008-09 in Aug 2012 but the appeal filed has not been 11 5n     forwarded to PCMPL.     16 E-mail dated 15.10.2013 Mail correspondence from DHS LLP TO PCMPL informing that they have been in constant contact with the ARs and have been reassured by the ARs that they will share all the details by 16.10.2013. 12 5o 17 E-mail dated 20.10.2013 Mail correspondence for PCMPL to DHS LLP requesting an update on the status of appeal documents which w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....staff of CIT(A). 17-18 5u 24 21.03.2014 Letter for condonation of delay filed. 1-2 5v 25 21.03.2014 Date of filing the appeal to Commissioner of Income-tax (Appeals) (delay of 602 days). 1-2 5 26 16.04.2014 Letter explaining cause for delay in filing of appeal and request for condonation of delay.   6 The supporting documents as referred to in the above table have been placed in the paper-book filed before us. The petition is also supported by an affidavit dated 12/04/2016 executed by Ramesh Gopalan, Country Head-India. The Ld. Counsel pleaded for condonation on the ground that the assessee acted in good faith and stood to gain nothing by filing the appeal with a delay. Reliance has....